THE MONTGOMERY COUNTY HISTORIC PRESERVATION TAX CREDIT

To encourage the restoration and preservation of privately owned structures designated on the Master Plan for Historic Preservation, either individually or within a historic district, the Montgomery County Council in 1984 passed legislation providing for a tax credit against County real property taxes (Chapter 52, Article VI). The tax credit is 10% of documented expenses for exterior maintenance, restoration, or preservation work. The work must be certified eligible by the Historic Preservation Commission (HPC). ELIGIBLE WORK MUST MEET ALL OF THE FOLLOWING CRITERIA: 1. Be certified by the HPC as contributing to the restoration or preservation of sites listed on the Master Plan for Historic Preservation either individually or within an historic district; 2. Be exterior work only; 3. Be undertaken with a previously approved Historic Area Work Permit (HAWP) if alterations that require a HAWP are proposed; OR 4. Be ordinary maintenance exceeding $1,000 in expense; the work must be subsequently certified (at the time the tax credit application is reviewed by the HPC) as being consistent with the purposes of Chapter 24A, the County’s historic preservation ordinance; 5. Be performed by a licensed contractor. THE TAX CREDIT IS ALLOWABLE FOR: In summary, eligible work includes repairs, restoration, or preservation of exterior features of designated structures. Examples of eligible projects would include (but not be limited to):
Painting Repairing roofs or replacing them in-kind Repairing or restoring windows Repairing architectural trim or ornament Uncovering and repairing original siding Repointing brick or stone foundations or chimneys Restoring a documented feature such as a dormer or porch that was previously altered or removed Repairing and maintaining outbuildings such as barns and garages.

THE TAX CREDIT IS NOT ALLOWABLE FOR: Examples of ineligible expenditures include:
New construction of a structure, or a new addition to an historic building Work requiring an approved HAWP that is completed without the approval of the HPC Interior work The value of labor unless performed by a licensed contractor Landscaping Repaving driveways Replacing features (such as windows) with new features that are not identical in size and material, and repairing mechanical equipment Tool and equipment purchases Professional services (design fees, annual pest control, structural reports)

TIMING/DEADLINES: The tax credit is allowed for the tax year immediately following the calendar year in which the work or any distinct portion thereof is completed. The tax year is July 1 – June 30 and the application deadline is always April 1. In other words, tax credit applications for work in a specific calendar year are reviewed by the HPC during the following spring of that calendar year and the approved tax credit is applied to tax bills received by property owners that summer. Any unused portion of this tax credit may be carried forward for as many as five years. If the property is subsequently removed from the Master Plan for Historic Preservation, any unused portion of the tax credit would immediately lapse. A property not listed on the Master Plan for Historic Preservation at the time the work is undertaken is not eligible for the preservation tax credit. HOW TO APPLY: 1. Complete both the Application Form and the Receipts Transmittal Form (see attached) Include two copies of the following: Proof of payment - must be shown by photocopies of receipts marked “paid” or by copies of canceled checks; Clear, print photographs thoroughly showing the completed work and a photograph of the front of the house (Please attach photographs to single sides of 8 ½” x 11” paper, labeling the photographs on the front.) 2. Receipts must be itemized so that eligible exterior expenses are clearly marked and separated from any non-eligible expenses. If your receipt shows one price for a project that also included interior work or new construction, have your contractor break down the eligible expenditures. Expenditures must be clearly listed on the Receipts Transmittal Form, described adequately, and keyed to the copies of the receipts. 3. APPLICATIONS SHOULD BE POSTMARKED BY APRIL 1 AND INCLUDE TWO COPIES OF THE COMPLETE APPLICATION. 4. File the tax credit application form and attachments with the HPC. Montgomery County HPC, 8787 Georgia Avenue, Silver Spring, MD 20910 Call the Historic Preservation Office at 301-563-3400 with any questions.

Application for Historic Preservation Tax Credit
Owner’s Name(s) Owner’s Mailing Address Daytime Telephone Number Email Address

I. In accordance with Chapter 52, Article VI, of the Montgomery County Code, I request a credit to my County property taxes for the following work: _________Restoration and preservation work for an individually designated historic site or an historic resource within an historic district that was the subject of an approved Historic Area Work Permit (HAWP) and qualifies under Chapter 52, Article VI. _________Ordinary maintenance on an historic site or historic resource within an historic district where the amount expended exceeds $1,000. II. The property is listed in the Master Plan for Historic Preservation as: Site Name or Historic District: __________________________________________________ Property Address: ____________________________________________________________ Property Tax Account #:_______________________________________________________ HAWP # (if applicable):_______________________________________________________ HPC Case # (if applicable): ____________________________________________________ Building Permit # (if applicable):________________________________________________ III. I have completed the Receipts Transmittal Form on the reverse and am forwarding two copies all necessary receipts and photographs. _____ (initial) Remember: Proof of payment must be shown by photocopies of receipts marked “paid” or by copies of canceled checks. Photographs should be clear and thoroughly show the completed work and the front of the house. Attach photographs to single sides of 8 ½” x 11” paper, labeling the photographs on the front.) Receipts must be itemized so that eligible exterior expenses are clearly marked and separated from any non-eligible expenses. Expenditures must be clearly listed on the Receipts Transmittal Form, described accurately, and keyed to the copies of the receipts.
Montgomery County Historic Preservation Commission • 8787 Georgia Avenue • Silver Spring, Maryland 20910 301/563-3400 Phone • 301/563-3412 FAX • www.mc-mncppc.org/historic

Montgomery County Historic Preservation Tax Credit

Receipts Transmittal Form

Copies of proofs of payment (paid bills, vouchers, receipts) must be attached to this submittal or your application will be incomplete and will not be processed. Itemize expenditures below, keying them to the proof of payment.

Work Item Description

Contractor/Supplier

Amount

Receipt #

Total of Eligible Expenses $

I hereby certify that the attachments hereto are receipts of actual expenditures made in connection with the restoration and preservation of the structure referred to above. I affirm that the facts and matters contained in this transmittal are true and correct to the best of my knowledge.

Owner/Applicant

Date